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1、佛山市房屋租赁税费征收管理实施细则(Foshanhousingleasetaxlevymanagementimplementationdetails)Foshanhousingleasetaxlevymanagementimplementationdetails2007,01,15,15,09,351Subjectclassification:financeandtaxationaudit"Houselease""Taxesandfees"Noticeofthepeople'sGovernmentOfficeofFoshanMunic
2、ipalityonIssuingthedetailedrulesfortheimplementationofthecollectionandadministrationofhousingleasetaxesandfeesinFoshanBuddhaoffice[2006]361Thepeople'sgovernmentsofalldistrictsandtheunitsdirectlyunderthemunicipalgovernment:Approvedbythemunicipalgovernment,themunicipalgov
3、ernmentwillimplementthe"Foshanmovementofpersonnelandrentalmanagementserviceprocedures"(theBuddhapalace2006No.12)ofthesupportingdocuments"Foshancityrentalhousingtaxcollectionandmanagementregulations"issuedtoyou,pleaseimplement.TwoNovember14th,sixFoshanhousingleasetaxlevy
4、managementimplementationdetailsChapter1GeneralProvisionsThefirstistofurtherstrengthenthehousingleasebehaviorofourcitylocaltaxcollectionandmanagement,accordingtothe"People'sRepublicofChinataxcollectionandmanagementlaw"andotherrelevantlawsandadministrativeregulations,poli
5、ciesandregulationsandthe"Foshanmovementofpersonnelandrentalmanagementprocedures",combinedwiththeactualsituationoftheCity,theserulesareformulated.Secondindividualsorunits(hereinafterreferredtoastaxpayers)intheadministrativeareaofthecityhousing,includinghousing,office,com
6、mercialhousingandotherhousingrentedorleasedtootherslivingoruseforrent,thisrulesappliesto.Theformofrentalincomeincludesmonetaryincome,physicalincomeandothereconomicbenefits.Thirdtaxpayerstorenthousesandobtainincome,shouldbedeclaredinaccordancewiththelawtopaythelocaltaxes
7、andfees.Thelocaltaxesandfeesinclude:businesstax,urbanmaintenanceandconstructiontax,educationsurcharges,propertytax,urbanrealestatetax,personalincometax,corporateincometax,landusetax,stampdutyandsoon.ThesecondchaptercollectionmanagementFourthpropertiesbythetaxpayerandthe
8、housing,taxcollectionandmanagementofrentalbehaviorisdividedintotwoways:forindividuals(includingdomesticresiden